KARACHI: The Sindh Revenue Board (SRB) has exempted marriage halls from 13 percent sales tax that are located on plot measuring 800 square yards or less.
According to latest working tariff for tax year 2018, the 13 percent sales tax is applicable on services rendered by marriage halls and laws. However, this levy is exempted on marriage halls and laws which are located on plots measuring 800 square yards or less.
The exemption is conditional and will not apply in case of marriage halls and lawns:
(i) which are air-conditioned on any day in a financial year;
(ii) located within the building, premises or precincts of a hotel, motel, guest house, restaurant or club whose services are liable to tax;
(iii) as are owned, managed or operated by caterers whose services are liable to tax;
(iv) which are franchisers or franchisees; and having branches or more than one hall or lawn in Sindh.
